ACCA F3 答疑精选,你的问题也在这儿!.pdf

泽稷网校-财务金融证书在线教育领导品牌 ACCA F3 答疑精选，你的问题也在这儿！ 第四章是同学们开始接触财务会计的第一章，俗话说万事开头难，很多同学在刚开始接触这 部分内容的时候会有很多困惑和混淆，那么我们在这里总结一下同学们最常问到的几个问 题，来让我们看看同学们经常产生疑问的知识点有哪些。 希望看这篇文章的同学也可以从别人的错误中有所收获；要记住成功的方法有千万种，但是 失败的原因不外乎那几个，失败的经验要远比成功的心得重要。 说明：所有涉及的知识点的章节都以 BPP 教材的章节编号为准。 题号：4.1 The following information is relevant for questions 4.1 and 4.2. 泽稷网校-财务金融证书在线教育领导品牌 On 1 May 20X9 Marshalls cash book showed a cash balance of $224 and an overdraft of $336. During the week ended 6 May the following transactions took place. May 1 Sold $160 of goods to P Dixon on credit. May 1 Withdrew $50 of cash from the bank for business use. May 2 Purchased goods from A Clarke on credit for $380 less 15% trade discount. May 2 Repaid a debt of $120 owing to R Hill, taking advantage of a 10% cash discount. The payment was by cheque. 泽稷网校-财务金融证书在线教育领导品牌 May 3 Sold $45 of goods for cash. May 4 Sold $80 of goods to M Maguire on credit, offering a 121/2% discount if payment made within 7 days. May 4 Paid a telephone bill of $210 by cheque. May 4 Purchased $400 of goods on credit from D Daley. May 5 Received a cheque from H Larkin for $180. Larkin has taken advantage of a $20 cash discount offered to him. 泽稷网校-财务金融证书在线教育领导品牌 May 5 Sold $304 of goods to M Donald on credit. May 5 Purchased $135 of goods from Honour Co by cheque. May 6 Received a cheque from D Randle for $482. May 6 Purchased $100 of goods on credit from G Perkins. 4.1 What is the total of the sales day book? A $544 B $589 泽稷网校-财务金融证书在线教育领导品牌 C $534 D $579 (2 marks) 学生疑问：Sales day book 包含哪些内容 ？ 知识点：CHAPTER 4 // Sources, records and books of prime entry 的4.3 Sales and purc